Ward and Others (T/A Ashby Hall) v Customs and Excise: VDT 8 Aug 2003

ASSESSMENT – sale of buildings and contents – not a sale as a going concern – apportionment of sale price in contract between buildings and contents disputed by the Appellant – VAT collected but not accounted for to the Commissioners – no power in tribunal to rectify or set aside contract or to re-value contents. Assessment upheld. Appeal dismissed

Citations:

[2003] UKVAT V18255

Links:

Bailii

Jurisdiction:

England and Wales

VAT

Updated: 21 October 2022; Ref: scu.221255